> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung-1.md). # Net base rent, rental income from other rooms and commercial lettings (VAT-exempt) Help on the Immodio entry item Net base rent, rental income for other rooms, commercial letting (VAT-exempt).
You use this category for the **pure rental income from rooms let commercially, for a profession or otherwise not for residential purposes**, where the letting is **VAT-exempt**. Typical examples are: * offices, * shop units, * practice rooms, * storage and utility rooms, * workshops, * other commercial rooms, * or other rooms not let for residential purposes. #### **What does "net base rent" mean in this category?** Only the **pure basic rent without operating costs or ancillary costs** is recorded here. **Example** You let an office for, per month: * net base rent: **€1,500** * advance payment of operating costs: **€300** * VAT: **€0** Only the following belongs in this category each month: **€1,500** The **€300 advance payment of operating costs** is recorded separately through the appropriate ancillary cost/operating cost category. {% hint style="info" %} "Net" in net base rent does **not** mean "plus VAT" here. What is meant is the rent without operating and ancillary costs. {% endhint %} #### **Why is there a separate category for this?** With the net base rent, Immodio distinguishes in particular between these three cases: 1. residential space let normally for residential purposes → "[Net base rent, rental income for residential space (excluding ancillary costs)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)" 2. residential space let to relatives for residential purposes → "[Net base rent, rental income for residential space let to relatives (for example family members) (excluding ancillary costs)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10080900-nettokaltmiete-mieteinnahmen-fuer-an-angehoerige-z-b-familienmitglieder-vermie.md)" 3. rooms not let for residential purposes → "[Net base rent, rental income for other rooms, commercial letting (VAT-exempt)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung-1.md)", provided the letting is VAT-exempt. What matters first, therefore, is **how the rooms are used**. #### **What are "other rooms"?** Other rooms are in particular areas that are **not let for residential purposes**. **Example** You let a unit as a law firm. * Monthly net base rent: **€1,500** * The letting is **VAT-exempt**. You then post the **€1,500** to the category **"**[**Net base rent, rental income for other rooms, commercial letting (VAT-exempt)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung-1.md)**"** {% hint style="info" %} The operating and ancillary costs additionally paid do **not** belong to the net base rent. {% endhint %} #### **Residential space does not belong in this category** Where an apartment is actually let for residential purposes, use the category **"**[**Net base rent, rental income for residential space (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"** **Example** * Where an apartment is let for **€900 net base rent** a month to a third-party tenant for residential purposes, use the category→ **"**[**Net base rent, rental income for residential space (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"** * Where the same apartment, by contrast, is permanently used as an office and let accordingly, these are in principle other rooms and you use the category "[Net base rent, rental income for other rooms, commercial letting (VAT-exempt)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung-1.md)". #### **A commercial letting is not automatically subject to VAT** The letting and leasing of land and parts of land is **in principle exempt from VAT under Section 4 no. 12 UStG**. That also applies to many rooms used commercially. Under certain conditions the landlord can also **waive the VAT exemption under Section 9 UStG**. With the letting of land this depends in particular on the tenant being a business and in principle using the rooms for turnover that does not exclude the deduction of input VAT. The following therefore applies: * **a commercial rental agreement without VAT** → the category "[Net base rent, rental income for other rooms, commercial letting (VAT-exempt)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung-1.md)". * **a commercial rental agreement with VAT effectively charged** → the category "[Base rent for commercial letting (including 19% VAT)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081000-kaltmiete-fuer-gewerbevermietung-inklusive-19-umsatzsteuer.md)" The mere fact that the tenant is a business therefore does **not yet** mean that VAT has to be charged. #### **Assignment in Immodio** With this category the assignment is to the **tenancy**. Select the tenancy from which the VAT-exempt net base rent for the other rooms comes. #### **Do not recover from the tenant** This category records the **net base rent as income** and no recoverable operating costs. Operating or ancillary costs additionally paid by the tenant have to be recorded separately through the category provided for them. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * **the rental agreement and its addenda**, * bank statements or evidence of payment, * a schedule of the agreed net base rent, * agreements on operating and ancillary costs, * records on the actual **use of the rooms**, * where applicable, invoices or rent statements, * and, with a commercial letting in particular, records showing whether the tenancy is treated as **VAT-exempt or subject to VAT**. That keeps it comprehensible why the tenancy was classified as residential space, residential space let to relatives or other rooms, and why this specific Immodio category was used.